Andhra Pradesh High Court
WP/24847/2017 of THE VIJAYAWADA DRIED FISH MERCHANTS ASSOCIATION,VIJAYAWADA&A Vs SECRETARY, FINANCE DEPT., NEW DELHI & 3 OTHERS on 13 October 2026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT PETITION NO: 24847 of 2017 Bench Sr.No:-1 [3543] The Vijayawada Dried Fish Merchants Association,vijayawada& a and Others ...Petitioner(s) Vs. Secretary Finance Dept New Delhi 3 Others and Others ...Respondent(s) ********** CORAM
APHC010355722017
IN THE HIGH COURT OF ANDHRA
PRADESH
AT AMARAVATI
WRIT PETITION NO: 24847 of 2017
Bench
Sr.No:-1
The Vijayawada Dried Fish Merchants
Association,vijayawada&a and Others
...Petitioner(s)
Vs.
Secretary Finance Dept New Delhi 3 Others and Others
...Respondent(s)
**********
CORAM : SRI JUSTICE NINALA JAYASURYA
SRI JUSTICE T.C.D.SEKHAR
DATE : 14th October 2026
Present :
Advocate for Petitioner:
G NARENDRA CHETTY
Advocate(s) for Respondent(s):
, SANTHI CHANDRA, GP FOR
COMMERCIAL TAX (AP), T
NIRANJAN Deputy Solicitor
General of India
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HON’BLE SRI JUSTICE NINALA JAYASURYA
AND
HON’BLE SRI JUSTICE T.C.D. SEKHAR
WP No.24847 OF 2017
ORDER:- (Per Hon’ble Sri Justice T.C.D. Sekhar)
1. The Vijayawada Dried Fish Merchants Association is registered under the Societies Registrations Act vide Registration No.430-90, situated at Shop No.213, Dried Fish Market, Kothapet, Vijayawada.
2. The present writ petition is filed questioning Entry No.3, Heading No.0305 of Schedule-IV of the CGST Act, 2017 whereunder “Fish, Dried or Salted” is made liable to tax @ 5%, while “Fish, fresh or Chilled” or exempt from the tax as per Entry No.20 of Schedule-I of CGST Act, 2017.
3. When the matter is taken up for consideration, it is brought to the notice of this Court that, the Central Government in exercise of powers conferred by sub-section (1) of Section 11 of CGST Act, 2017, on the recommendations of the counsel issued Notification No.42 of 2017-Central Tax (Rate), dt.14.11.2017, whereby and whereunder exempted Fish, Dried or Salted from payment of tax.
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4. Sri Phani Dhutt, learned Standing Counsel for Central Government would submit that by virtue of Notification No.42 of 2017, dt.14.11.2017, the cause in the writ petition does not survive and the said submission is not refuted by the counsel for the petitioner.
5. In the circumstances, nothing survives to be adjudicated in the present writ petition and accordingly the same is closed. There shall be no order as to costs. As a sequel, pending applications, if any shall stand closed.
____________________________ JUSTICE NINALA JAYASURYA
________________________
JUSTICE T.C.D. SEKHAR 14.10.2026 DR
HON’BLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D. SEKHAR
WP No.24847 OF 2017 Date 14.10.2026
U DR
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